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Holiday business – BPR denied

Steps in the right direction?

HMRC's revised policy on the tax treatment of double cab pick-ups.

No doubt that MTD for IT will start in 2026

A solution in search of a problem?

Tricky navigation

Losses denied

Temporary easement

HMRC’s latest success in a domicile case.

2025: A Tax Odyssey – file your return from space

Challenging times

Blowing the whistle

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Readers’ forum: Regular gifts Readers’ forum: A bridge too far? Readers’ forum: Employment-related loan Readers’ forum: A retirement conundrum New Queries: 2 April 2026

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NEWS

House of Commons rejects Lords’ amendments to salary sacrifice cap Revenue Scotland consults on electronic communication Taxation of stablecoins in focus Scotland’s tax system is progressive but complex Multi-factor authentication likely to go in live in summer

Third slide

Deadline dates for May 2026

CASES

Sporadic gifts do not qualify for exemption Companies were not trading by the EIS deadline Focus must be on character of property at effective date HMRC correct to disapply option to tax election No jurisdiction to reduce assessment

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This week's opinion: 2 April 2026 House of Commons rejects Lords’ amendments to salary sacrifice cap Revenue Scotland consults on electronic communication Taxation of stablecoins in focus Scotland’s tax system is progressive but complex

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